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[Cites 0, Cited by 1] [Section 46(2)] [Section 46] [Entire Act]

State of Kerala - Subsection

Section 46(2)(e) in The Kerala General Sales Tax Act, 1963

(e)carries on business as a dealer without furnishing the security demanded under sub-section (4) of section 14, shall, on conviction by a Magistrate be liable to simple imprisonment which may extend to six months or to fine not less than the tax or other amounts due but not exceeding fifty thousand rupees, or to both.